DVDS CONSULT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DVDS CONSULT
Largest movements
- Tangible fixed assets -€4,605
down €4,605 (-57.4%), from €8,028 to €3,423
of which Plant, machinery and equipment: -€3,743
- Receivables within one year -€2,910
down €2,910 (-56.0%), from €5,197 to €2,287
of which Other amounts receivable: -€2,910
- Trade debts -€3,666
down €3,666 (-29.6%), from €12,368 to €8,702
- Other debts -€3,002
down €3,002 (-2.9%), from €103,330 to €100,327
- Current portion of long-term debt -€2,127
down €2,127 (-26.2%), from €8,127 to €6,000
- Short-term financial debts +€1,368
up €1,368 (+37.9%), from €3,612 to €4,980
- Gross operating margin +€2,051
up €2,051 (+48.8%), from €4,200 to €6,251
- Other operating charges +€600
up €600 (+83.4%), from €720 to €1,320
- Financial charges -€258
down €258 (-28.0%), from €921 to €663
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,565 | €30,800 | -€7,765 | -20.1% |
| Fixed assets | 21/28 | €33,368 | €28,513 | -€4,855 | -14.6% |
| Tangible fixed assets | 22/27 | €8,028 | €3,423 | -€4,605 | -57.4% |
| Plant, machinery and equipment | 23 | €6,304 | €2,561 | -€3,743 | -59.4% |
| Furniture and vehicles | 24 | €1,724 | €862 | -€862 | -50.0% |
| Financial fixed assets | 28 | €25,340 | €25,090 | -€250 | -1.0% |
| Current assets | 29/58 | €5,197 | €2,287 | -€2,910 | -56.0% |
| Amounts receivable within one year | 40/41 | €5,197 | €2,287 | -€2,910 | -56.0% |
| Trade receivables | 40 | €1,951 | €1,951 | = | 0.0% |
| Other amounts receivable | 41 | €3,246 | €337 | -€2,910 | -89.6% |
| Total equity and liabilities | 10/49 | €38,565 | €30,800 | -€7,765 | -20.1% |
| Equity | 10/15 | -€139,372 | -€139,710 | -€338 | -0.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,372 | -€159,710 | -€338 | -0.2% |
| Amounts payable | 17/49 | €177,937 | €170,510 | -€7,428 | -4.2% |
| Amounts payable after more than one year | 17 | €50,500 | €50,500 | = | 0.0% |
| Financial debts | 170/4 | €21,500 | €21,500 | = | 0.0% |
| Advances received on contracts in progress | 176 | €29,000 | €29,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €127,437 | €120,010 | -€7,428 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €8,127 | €6,000 | -€2,127 | -26.2% |
| Financial debts | 43 | €3,612 | €4,980 | +€1,368 | +37.9% |
| Credit institutions | 430/8 | €3,612 | €4,980 | +€1,368 | +37.9% |
| Trade debts | 44 | €12,368 | €8,702 | -€3,666 | -29.6% |
| Suppliers | 440/4 | €12,368 | €8,702 | -€3,666 | -29.6% |
| Other amounts payable | 47/48 | €103,330 | €100,327 | -€3,002 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,605 | €4,605 | = | 0.0% |
| Other operating charges | 640/8 | €720 | €1,320 | +€600 | +83.4% |
| Gross operating margin | 9900 | €4,200 | €6,251 | +€2,051 | +48.8% |
| Operating profit (loss) | 9901 | -€1,125 | €325 | +€1,451 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €921 | €663 | -€258 | -28.0% |
| Recurring financial charges | 65 | €921 | €663 | -€258 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,037 | -€338 | +€1,699 | +83.4% |
| Profit (loss) for the period | 9904 | -€2,037 | -€338 | +€1,699 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,037 | -€338 | +€1,699 | +83.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.